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2017 (11) TMI 213 - AT - Service TaxDemand of CENVAT credit wrongly availed with interest - extended period of limitation - suppression of facts - case of appellant is that they are Public Sector Undertaking and suppression cannot be alleged against the Public Sector Undertaking - Held that: - as far as suppression is concerned, the Commissioner (Appeals) has categorically held that there is no suppression in this case and therefore he has given the benefit of Section 80 of the Finance Act to the appellant and it is also a fact that the appellant is a PSU and suppression cannot be alleged against a PSU - once suppression cannot be alleged then extended period of limitation cannot be invoked - demand being time barred is set aside - appeal allowed - decided in favor of appellant.
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